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  Miscellaneous 2005

Transitional issues

Source: National

Published Date: 14 Oct 2005

 

This presentation covers:

  • review of cases including DB RREEF; ACP Publishing and Coles Supermarkets
  • discussions of issues emerging including:
    • s.13 Transition Act and the need for post-GST supply to be made "under" the pre-GST written agreement
    • single supply for multi-component consideration or multiple supplies for separate consideration - need for review opportunity to cover 100% of consideration and contributions to outgoings clauses
    • post-GST purchase of premises subject to pre-GST lease
  • legal and practical issues arising from long term non-reviewable contract provisions in the Transition Act.

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Details

  • Published By: Peter Green
  • Published On:14 Oct 2005
  • Took place at:Sheraton Mirage Resort & Spa, Gold Coast

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